Implementation of a Social Responsibility Audit Model Based on Human-Centered Design in Public Sector Organizations

Previous research has resulted  in the Model of Audit for Social Accountability based on Human-Centered Design, which is hereafter referred to HCD. The present study aims to obtain the alternative audit approaches that are more simple, effective, and suitable in connecting people with public sector organizations. Thus, the present study intends to test the model by implementing it in public sector organizations. The research approach is to test the implementation of the audit model in real terms in the field. Feedback on test implementation is conducted by the qualitative approach. Sampling was done by purposive sampling and the public sector organizations studied were CV. Aidrat & General Store of Pondok Pesantren Sunan Drajat Lamongan, Hospital RSAB Soerya Sidoarjo and the University of Widya Kartika Surabaya. These organizations were selected based on the type of public sector organization covering the business units under religious organizations, health organizations, and educational institutions. On the other side , they  are also determined by the willingness to cooperate and the area represented. In the assessment, the results of the audit to the criteria of social responsibility and a legal formal institutional aspect in the preliminary survey show that the University of Widya Kartika and RSAB Soerya have good performance, while CV. Aidrat has an acceptable performance . In terms of internal control, all of these organizations have an acceptable performance, while in terms of social responsibility program s , CV. Aidrat and RSAB Soerya have a good performance.

Keywords:  Social audit, human-centered design, organization, public sector, model.

Source:  https://jurnalakuntansi.petra.ac.id/index.php/aku/issue/view/3198